Bonita Company uses a job order cost system in each of its three manufacturing departments. Manufacturing overhead is applied to jobs on the basis of direct labor cost in Department D, direct labor hours in Department E, and machine hours in Department K. In establishing the predetermined overhead rates for 2020, the following estimates were made for the year.

		Department
		D		E		K
Manufacturing overhead		$ 990,000		$ 1,750,000		$ 1,080,000
Direct labor costs		$ 1,237,500		$ 1,875,000		$ 675,000
Direct labor hours		150,000		125,000		60,000
Machine hours		600,000		750,000		120,000

During January, the job cost sheets showed the following costs and production data.

		Department
		D		E		K
Direct materials used		$ 210,000		$ 189,000		$ 117,000
Direct labor costs		$ 180,000		$ 165,000		$ 56,250
Manufacturing overhead incurred		$ 148,500		$ 168,000		$ 118,500
Direct labor hours		12,000		16,500		5,250
Machine hours		51,000		67,500		10,410

		Overhead rate
Department D		80	%
Department E		$14	per direct labor hour
Department K		$ 9	per machine hour

		Manufacturing Costs
Department D		$ 534,000
Department E		$ 585,000
Department K		$ 266,940

Compute the under- or overapplied overhead for each department at January 31. (This is the part I need help with)

		Manufacturing Overhead
Department D		$	Overapplied or Underapplied
Department E		$	Overapplied or Underapplied
Department K		$	Underapplied or Overapplied